Gujarat Industrial Development Corpn.Ltd., Gandhinagar V. The CIT,GNR, Ahmedabad

ITA 175/AHD/2011

• Counselvise Citation: 17520514 RSA 2011
• Duration Of Justice: 11 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 18-11-2011
• Assessment Year: 2009-2010
• Appeal Filed On: 24-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K GUPTA
• Keywords: Charitable institution; Source of fund; Cancellation of registration
• Section: 12AA; 12; 11

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD , . .!'#$, % & BEFORE SHRI MUKUL KR.SHRAWAT, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER ./ I.T.A. NO.175/AHD/2011 ( ( ) ( ) ( ) ( ) / / / / ASSESSMENT YEAR : 2009-10 ) GUJARAT INDUSTRIAL DEVELOPMENT CORPORATION UDYOG BHAVAN 2 ND FLOOR, BLOCK 4 SECTOR-11 GANDHINAGAR 382 017 ( ( ( ( / VS. THE CIT GANDHINAGAR AHMEDABAD * % ./+, ./ PAN/GIR NO. : AABCG 8033D ( *- / // / APPELLANT ) .. ( ./*- / RESPONDENT ) *- 0 / APPELLANT BY : SHRI S.N.SOPARKAR WITH SHRI M.G.PATEL ./*- 1 0 / RESPONDENT BY : SHRI S.K.GUPTA, CIT-DR (2 1 3% / / / / DATE OF HEARING : 18.11.2011 4') 1 3% / DATE OF PRONOUNCEMENT : 13.1.12 5 / O R D E R PER SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER : THIS IS AN APPEAL AT THE BEHEST OF THE ASSESSEE WH ICH HAS EMANATED FROM THE ORDER OF THE CIT-GANDHINAGAR PASSED U/S.12 AA (3) OF I.T. ACT DATED 10/12/2010. ITA NO. 175/AHD /2011 GUJARAT INDL.DEVELOPMENT CORPN. VS. CIT ASST.YEAR 2009-10 - 2 - 2. FROM THE SIDE OF THE APPELLANT, SEVERAL GROUNDS HAVE BEEN RAISED, HOWEVER IT WAS POINTED OUT AT THE OUTSET THAT THE M AIN ISSUES ARE COVERED VIDE FOLLOWING GROUNDS:- 1. THE LEARNED COMMISSIONER OF INCOME TAX, GANDHINAGAR HAS ERRED IN LAW AS WELL AS ON THE FACTS OF THE CASE OF THE APPELLANT BY INVOKING PROVISIONS OF SECTION 12AA(3) OF THE IN COME TAX ACT, 1961 FOR CANCELING THE REGISTRATION GRANTED TO THE APPELLANT U/S.12AA OF THE INCOME TAX ACT, 1961. 3. THE LEARNED COMMISSIONER OF INCOME TAX, GANDHINAGAR HAS ERRED IN LAW AS WELL AS ON THE FACTS OF THE CASE OF THE APPELLANT BY CANCELING REGISTRATION GRANTED U/S.12AA TO THE A PPELLANT ON THE GROUND THAT, IN VIEW OF AMENDMENT OF DEFINITION OF CHARITABLE PURPOSE U/S.2(15) OF THE INCOME TAX ACT, 1961 BY THE FINANCE ACT, 2008 AND FINANCE ACT, 2010, THE APPELL ANT IS NOT A CHARITABLE ORGANIZATION AND HENCE CANNOT BE TREAT ED AS INSTITUTION GENUINELY ENGAGED IN THE ACTIVITIES OF CHARITABLE TRUST AND THEREFORE THE OBJECTS OF SUCH INSTITUTION LOST THE CHARACTER OF CHARITY. 2.1. LD.ARS MR. S.N.SOPARKAR AND MR.M.G.PATEL HAVE CLARIFIED THAT REST OF THE GROUNDS ARE EITHER IN SUPPORT OF THESE TWO MAIN ISSUES OR ARGUMENTATIVE IN NATURE. IN ANY CASE, WE SHALL DEA L WITH ALL THE ASPECTS AS ALSO THE ARGUMENTS IN THE FOLLOWING PARAGRAPHS. 3. FIRST, WE SHALL REFER THE IMPUGNED ORDER PASSED U/S.12AA (3) AND THE REASONS ASSIGNED BY THE COMMISSIONER FOR CANCEL LATION OF REGISTRATION. IT WAS NOTED THEREIN THAT THE ASSE SSEE GUJARAT INDUSTRIAL DEVELOPMENT CORPORATION (IN SHORT GIDC) WAS REGIS TERED U/S.12AA WITH EFFECT FROM 1/4/2002. THE CORPORATION WAS SET UP UNDER THE GUJARAT ITA NO. 175/AHD /2011 GUJARAT INDL.DEVELOPMENT CORPN. VS. CIT ASST.YEAR 2009-10 - 3 - INDUSTRIAL DEVELOPMENT CORPORATION ACT WITH A VIEW TO ESTABLISH, DEVELOP AND MANAGE INDUSTRIAL ESTATE AS SELECTED BY THE STATE GOVERNMENT. THE LOCATION SO DEVELOPED ARE AVAILABL E TO INDUSTRIAL UNDERTAKINGS TO ESTABLISH A BUSINESS ENTERPRISE. TO ENFORCE THE OBJECT THE ASSESSEE HAS DEVELOPED LANDS AND ALLOTTED FOR I NDUSTRIAL USE ON LEASE AS WELL AS TRANSFERRED AFTER CHARGING CONSIDERATION . AS PER LD.COMMISSIONER, VARIOUS RESOURCES OF INCOME OF THE ASSESSEE WERE SEVERAL IN NUMBER AS LISTED BELOW:- (I) INCOME FROM SALE OF TENDER FORMS (II) RECOVERY OF FINES FROM CONTRACTORS AND OTHER S (III) ANNUAL RENT OF LAND LEASED BY THE CORPORATI ON (IV) SECURITIES FEES OF APPLICATIONS (V) SERVICES CHARGES FOR MAINTENANCE OF DIFFERENT I NFRASTRUCTURE FACILITIES SUCH AS ROADS, STREET LIGHTS, AND OTHER AMENITIES IN ITS VARIOUS ESTATES. (VI) FOR PROVIDING FACILITIES OF BANK, POST OFFICE, GODOWN, CANTEEN, TELEPHONE EXCHANGE, POLICE STATION ETC. RE NT IS RECOVERED FROM THEM AND SHOWN AS RENT OF BUILDINGS. (VII) INCOME FROM SALE OF GRASS AND JUNGLE CUTTING S. (VIII) RECOVERY OF WATER SUPPLY CHARGES (IX) RECOVERY OF NON-AGRICULTURAL CHARGES FROM ALL OTTEES. (X) RECOVERY OF ADMINISTRATIVE CHARGES FOR TRANSFER AND ALLOTMENT OF LAND/SHED/PROPERTY. (XI) DEVELOPMENT CHARGES (NOC LAND) FOR COMMERCIAL ACTIVITIES. (XII) RECOVERY OF DRAINAGE CESS (XIII) RECOVERY OF 30% OF THE TOTAL RECOVERABLE AMO UNT AS DOWN PAYMENT AND REMAINING 70% OF THE TOTAL AMOUNT IN INSTALLMENT RANGES FROM 3 TO 10 YEARS. ON DEFAULT PENAL INTEREST AT THE RATE OF 3% IS RECOVERED. (XIV) THE CORPORATION ALLOTS SHEDS/HOUSING QUARTERS TO ALLOTTEES ALONGWITH THE LAND ON LEASE FOR 99 YEARS. FOR SUPE R STRUCTURE AFTER 100% PAYMENT OF ITS VALUE, CONVEYAN CE DEED IS EXECUTED AND THE OWNERSHIP PASSES TO THE ALLOTTE ES FROM ITA NO. 175/AHD /2011 GUJARAT INDL.DEVELOPMENT CORPN. VS. CIT ASST.YEAR 2009-10 - 4 - THE CORPORATION. THE DIFFERENCE BETWEEN THE FULL P AYMENT AND ITS COST OF THE PROPERTY IS ACCOUNTED FOR AS PR OFIT ON SALE OF ASSETS. (XV) ANY FIXED ASSETS WHEN SOLD THE DIFFERENCE OF R EALIZED VALUE AND THE WRITTEN DOWN VALUE IS ACCOUNTED FOR PROFIT ON SALE OF ASSETS. (XVI) THE ASSESSEE IS ALSO RECEIVES INTEREST ON BAN K FIXED DEPOSITS, DEPOSIT WITH COMPANIES INTEREST AS REDUCING BALANCE METHOD ON THE 70% OF TOTAL VALUE PAYABLE AND OTHER DEPOSIT S. (XVII) BESIDES ABOVE, THE ASSESSEE RECEIVES DEPOSIT S FROM VARIOUS PARTIES LIKE (I) CONTRACTOR (II) ECP PROJECT (III) INDUSTRIALISTS TOWARDS PRICE OF PLOTS (IV) INDUSTRI ALISTS TOWARDS PRICE OF SHEDS AND LAND FOR SHEDS (V) PRICE OF QUARTERS FOR WORKERS AND HOUSING PLOTS, RURAL WORKS HOP, APPLICANTS FOR GODOWNS AND SUNDRY DEPOSITS. 4. LD.COMMISSIONER HAS THEREFORE MADE AN OBSERVATIO N THAT ON PERUSAL OF THE DESCRIPTION OF RECEIPTS AND EXPENDIT URE IT WAS FOUND THAT THE ASSESSEE HAPPENED TO BE RUNNING ITS ACTIVITIES IN A PROFESSIONAL AND BUSINESS LIKE MANNER. IN HIS OPINION, THE ASSESS EE HAD DERIVED PROFIT OUT OF SUCH BUSINESS LIKE ACTIVITIES. IN HIS OPINION, THERE WAS NO FREE SERVICES TO THE PUBLIC. ACCORDING TO HIM, THERE WAS NO CHAR ITY MEANT FOR PUBLIC WHICH COULD QUALIFY WITHIN THE MEANING OF SECTION 2 (15) OF I.T. ACT. IN THE IMPUGNED ORDER, IT WAS MENTIONED THAT AN AMENDM ENT TOOK PLACE IN THE PROVISIONS OF SECTION 2(15) OF I.T. ACT WITH RE TROSPECTIVE EFFECT FROM 1/4/2009. ON ACCOUNT OF THOSE AMENDMENTS IT WAS IN TIMATED THROUGH A SHOW-CAUSE NOTICE TO THE ASSESSEE THAT IT CEASES TO BE A CHARITABLE ORGANIZATION WHICH WAS EARLIER COVERED UNDER THE F OURTH LIMB OF THE CHARITABLE PURPOSES, I.E. ADVANCEMENT OF ANY OTHER OBJECT OF JOURNAL PUBLIC UTILITY. ITA NO. 175/AHD /2011 GUJARAT INDL.DEVELOPMENT CORPN. VS. CIT ASST.YEAR 2009-10 - 5 - 4.1. IN COMPLIANCE OF SHOW-CAUSE NOTICE, MAINLY I T WAS CONTENDED THAT THE ASSESSEE WAS ESTABLISHED UNDER GIDC ACT AND AVA ILED AN EXEMPTION U/S.10(20A) OF I.T.ACT IN THE PAST. THE SAID SEC TION 10(20A) WAS DELETED W.E.F. 1/4/2003, I.E. A.Y. 2003-04 AS A RES ULT THE ASSESSEE HAD APPLIED FOR REGISTRATION U/S.12AA OF I.T. ACT. THE REGISTRATION WAS GRANTED AS PER THE DIRECTIONS OF HONBLE I.T.A.T. I N THEIR ORDER IN APPEAL NO.3877/AHD/2003 DATED 23/12/2005. IT WAS ALSO C ONTENDED THAT THE PROVISIONS OF SECTION 11 ARE APPLICABLE ON THE RECE IPTS OF THE ASSESSEE AND THE ASSESSEE HAD CARRIED OUT THE OBJECT OF GENERAL PUBLIC UTILITY AS PRESCRIBED U/S.2(15) I.T. ACT. IT HAS ALSO BEEN CO NTESTED THAT THE PROVISIONS OF SECTION 12AA(3) ARE EFFECTIVE FROM 1/ 10/2009, THEREFORE, THE CIT HAD NO POWER TO CANCEL A REGISTRATION ALREA DY GRANTED. 4.2. HOWEVER, LD.CIT(A) WAS NOT CONVINCED AND HE LD THAT, FIRST THE PROVISIONS OF SECTION 12AA(3) ARE PROCEDURAL IN NAT URE. A TRUST EVEN IF GRANTED A REGISTRATION, IF ACTIVITIES ARE NO LONGER CHARITABLE, THE SAME CAN BE WITHDRAWN. IN SUCH A SITUATION WHEN THE OBJEC TS ARE DEFEATED, THEN THE PROVISIONS OF SECTION 12AA(3) EMPOWERS THE COMM ISSIONER TO CANCEL SUCH REGISTRATION. LD.COMMISSIONERS SECOND OBSERV ATION WAS THAT IN VIEW OF THE AMENDMENT MADE U/S.2(15) OF I.T.ACT WHE REIN DEFINITION OF CHARITABLE PURPOSE HAS BEEN AMENDED, THE ASSESSE E HAD LOST ITS CHARACTER AS CHARITABLE INSTITUTION AND SEIZES TO G ET THE BENEFIT. WITH THESE OBSERVATIONS, LD.COMMISSIONER HAS HELD THAT H E WAS NOT SATISFIED THAT THE GIDC HAPPENED TO BE A CHARITABLE ORGANIZAT ION AND THE OBJECTS HAVE LOST THE CHARACTER OF CHARITY THEREFORE REGIST RATION WAS CANCELLED, ITA NO. 175/AHD /2011 GUJARAT INDL.DEVELOPMENT CORPN. VS. CIT ASST.YEAR 2009-10 - 6 - AND HELD THAT NOT ELIGIBLE FOR THE BENEFITS PRESCR IBED UNDER SECTIONS 11 AND 12 OF THE ACT. 5. BEING AGGRIEVED THE SAID ORDER OF THE LD.COMMISS IONER IS NOW CHALLENGED BEFORE US. 6. FROM THE SIDE OF THE ASSESSEE, LD.ARS MR. S.N.SO PARKAR AND MR.M.G.PATEL APPEARED AND FROM THE SIDE OF THE REVE NUE LD.DR MR. S.K.GUPTA APPEARED. AT THE OUTSET, FOLLOWING DEC ISIONS HAVE BEEN CITED BY LD.ARS. (I) ITAT D BENCH AHMEDABAD IN THE CASE OF GUJAR AT INDUSTRIAL SECURITY VS. DIT (EXEMPTION) IN ITA NO.902/AHD/2010, ORDER DATED 30.12.2011. (II) ITAT A BENCH AHMEDABAD IN THE CASE OF AHMEDABAD URBAN DEVELOPMENT AUTHORITY IN ITA NO.754/AHD/2010 FOR A.Y.2009-10, ORDER DATED 21/05/2010. (III) OUROLAB TRUST VS. CIT 12 TAXMAN.COM 109 (CHEN NAI). (IV) OXFORD ACADEMY FOR CAREER DEVELOPMENT VS. CIT & ORS. 315 ITR 382 (ALLAHABAD). (V) HP GOVERNMENT ENERGY DEVELOPMENT AGENCY VS. CIT 46 DTR 126 (CHAD) (TRIB). 7. FROM THE CASE OF GUJARAT INDUSTRIAL SECURITY (SU PRA), THE RELEVANT PORTION IS REPRODUCED BELOW:- 3. THE LD. COUNSEL FOR THE ASSESSEE INVITED OUR AT TENTION TO THE RULES AND REGULATIONS OF THE SOCIETY. THERE IS NO DISPUTE TO THE FACT THAT THE ASSESSEE HAS BEEN DECLARING ITS INCOME FRO M THE ASSESSMENT YEAR 2001-02 TO 2005-06 AS BUSINESS INCO ME AS IS EVIDENT FROM PAGE 3 OF DIT(EXEMPTION) ORDER. THERE AFTER, THE ITA NO. 175/AHD /2011 GUJARAT INDL.DEVELOPMENT CORPN. VS. CIT ASST.YEAR 2009-10 - 7 - ASSESSEE APPLIED FOR THE REGISTRATION U/S 12AA WHIC H WAS GRANTED TO IT ONLY W.E.F. 01.04.2005 AND THE REGISTRATION S OUGHT FORM 1997 WAS REFUSED BY NOT CONDONING THE DELAY. AS A MATTE R OF FACT, WE FIND NO MATERIAL ON RECORD WHERE THE FUNDS HAVE BEE N UTILIZED FOR PROFIT MOTIVE OR FOR NON CHARITABLE PURPOSE AND THE RE IS NO BASIS FOUND IN THIS REGARD IN THE ORDER OF DIT (EXEMPTION ). THE ASSESSEE HAS ALSO INVITED OUR ATTENTION TO THE P & L ACCOUNT UP TO THE YEAR ENDED 31.03.2008 IN WHICH THE ASSESSEE HAS USED 85% OF THE FUNDS COLLECTED. THERE IS NOTHING ON RECORD THAT THE AS SESSEE HAS VIOLATED ANY CONDITIONS LAID DOWN U/S 12AA(3) OF TH E ACT. RELIANCE WAS PLACED ON THE DECISION OF ITAT AHMEDABAD A BE NCH IN I.T.A.NO. 754/AHD/2010 DATED 21.05.2010 AND THE DEC ISION OF ITAT A BENCH CHENNAI IN I.T.A.NO. 987/MD/2010 DATED 19 .09.2011 WHICH ARE DIRECTLY ON THE ISSUE IN HAND. THUS, FOL LOWING THESE TRIBUNAL ORDERS OF AHMEDABAD BENCH AND CHENNAI BENC H MENTIONED HEREINABOVE AND IN THE FACTS AND CIRCUMST ANCES OF THE PRESENT CASE AND IN THE ABSENCE OF ANY VIOLATION OF SECTION 12AA(3) OF THE ACT, THE REGISTRATION GRANTED U/S 12 AA CANNOT BE CANCELLED. THEREFORE, WE CANCEL THE ORDER OF DIT(E XEMPTION) DATED 22.01.2010 AND DIRECT THE DIT (EXEMPTION) TO RESTORE THE ORDER OF REGISTRATION GRANTED U/S 12AA OF THE ACT. 8. FROM THE CASE OF AHMEDABAD URBAN DEVELOPMENT AUT HORITY (SUPRA), THE RELEVANT PORTION IS REPRODUCED BELOW:- 7. IN VIEW OF THE ABOVE, WE ARE SATISFIED THAT N ONE OF THE CONDITIONS AS PRESCRIBED UNDER SECTION 12AA(3) IS S ATISFIED IN THE CASE OF THE ASSESSEE SO AS TO CANCEL THE REGISTRATI ON GRANTED UNDER SECTION 12AA. WE THEREFORE QUASH THE ORDER OF THE DIT(EXEMPTION) PASSED UNDER SECTION 12AA(3) AND RES TORE THE ORDER OF THE REGISTRATION PASSED BY THE DIT(EXEMPTI ON) UNDER SECTION 12AA(1) DATED 23-10-2003. 8. BEFORE WE PART WITH THE MATTER, WE MAY POINT OUT THAT THE LEARNED COUNSEL FOR THE ASSESSEE HAD ARGUED AT LENG TH THAT THE ACTIVITIES OF THE ASSESSEE ARE CHARITABLE AND THERE FORE THE ASSESSEE IS ENTITLED FOR REGISTRATION UNDER SECTION 12AA. IN SUPPORT OF THIS ITA NO. 175/AHD /2011 GUJARAT INDL.DEVELOPMENT CORPN. VS. CIT ASST.YEAR 2009-10 - 8 - CONTENTION, HE HAS RELIED UPON THE DECISION OF HON' BLE APEX COURT AS WELL AS THE HON'BLE JURISDICTIONAL HIGH COURT. THE LEARNED DR HAS ALSO ARGUED AT LENGTH TO SUPPORT REVENUES POIN T THAT THE ASSESSEE IS NOT ENTITLED TO REGISTRATION UNDER SECT ION 12AA. IN SUPPORT OF HIS CONTENTION, HE HAS ALSO RELIED UPON VARIOUS DECISIONS. HOWEVER, THE ISSUE BEFORE US IS NOT WHE THER THE ASSESSEE IS ENTITLED TO REGISTRATION OR NOT BECAUSE THE ASSESSEE- INSTITUTION IS ALREADY REGISTERED VIDE ORDER OF THE DIT (EXEMPTION) UNDER SECTION 12AA (1) DATED 23-10-2003. THE LIMIT ED ISSUE IN THIS APPEAL BEFORE US WHETHER THE DIT (EXEMPTION) W AS JUSTIFIED IN CANCELING SUCH REGISTRATION BY INVOKING THE POWER UNDER SECTION 12AA(3). 9. HAVING HEARD THE SUBMISSIONS OF BOTH THE SIDES , THE PROVISIONS OF SECTION 12AA(3) PRESCRIBES THAT ONCE A TRUST OR AN INSTITUTION HAS BEEN GRANTED REGISTRATION U/S.12AA(3) AND SUBSEQUENTLY I F THE COMMISSIONER FINDS THAT ONE OF THE CONDITION, VIZ. THE ACTIVITY OF THE TRUST IS NOT GENUINE OR THAT THE ACTIVITY OF TRUST NOT BEEN CARRIED OUT, THEN THE COMMISSIONER HAS POWER TO CANCEL THE REGISTRATION GRANTED U/S.12 AA(1) OF IT ACT. IN THE ABOVE CITED DECISION OF AHMEDABAD URBAN DEVELOP MENT(SUPRA), IT WAS HELD THAT WHEN UNDER THE ACT A SPECIFIC PROVISI ON FOR CANCELLATION OF REGISTRATION IS PRESCRIBED AND THE CANCELLATION IS POSSIBLE UNDER SPECIFIC CONDITION THEN FULFILLMENT OF THOSE CONDITIONS ARE NECESSARY FOR INVOKING THE JURISDICTION U/S.12AA(3). IN THE PRESENT CASE THE REASON FOR CANCELLATION FOR REGISTRATION WAS THAT THE DEFINITI ON OF CHARITABLE PURPOSE U/S.2(15) HAS BEEN AMENDED THEREFORE THE ASSESSEE HAS NOT CARRIED OUT THE ACTIVITY AS PER THE DEFINITION OF CHARITABLE P URPOSES. THIS VERY ISSUE HAS ALREADY BEEN DEALT WITH BY THE RESPECTED BENCHES, THEREFORE RESPECTFULLY FOLLOWING THESE DECISIONS WE HEREBY RE VERSE THE VIEW TAKEN BY THE LD.COMMISSIONER AND DIRECT NOT TO CANCEL THE REGISTRATION ITA NO. 175/AHD /2011 GUJARAT INDL.DEVELOPMENT CORPN. VS. CIT ASST.YEAR 2009-10 - 9 - U/S.12AA(3) OF IT ACT. GROUNDS RAISED BY THE ASSE SSEE ARE HEREBY ALLOWED. 10. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED. SD/- SD/- ( A.K. GARODIA ) ( MUKUL KR. SHRAWAT ) ACCOUNTANT MEMBER JUDICIAL MEM BER AHMEDABAD; DATED 13/ 01/2012 63..(, .(../ T.C. NAIR, SR. PS 5 1 .7 8 7) 5 1 .7 8 7) 5 1 .7 8 7) 5 1 .7 8 7)/ COPY OF THE ORDER FORWARDED TO : 1. *- / THE APPELLANT 2. ./*- / THE RESPONDENT. 3. 9 / CIT, GANDHINAGAR 4. 9() / THE CIT(A) 5. 7 >> >/ // / + + + + ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD 1. DATE OF DICTATION..21.11.11 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 21.11.11 OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 12.1.12 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S 13.1.12 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 13.1.12 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 9. DATE OF DESPATCH OF THE ORDER